Family Matters: Issues Arising Concerning Estate Matters Regarding the Second Spouse to Die

$195.00

Re-Broadcast on August 15, 2017

The death of a loved one is always difficult. However, special issues arise when the surviving spouse passes away. For this reason, couples and families should consider ways to best protect and pass their assets to the next generation. More specifically, careful couples should seek estate planning attorneys who can advise them on what to consider when drafting their estate plans. Thoughtful attorneys will advise their married clients as to whether, and as to how, to draft trusts and other sophisticated estate planning instruments. Well advised couples will also consider how their larger assets, such as real property, business interests and life insurance policies will affect their ability to give to their surviving families. The value of these assets may also determine whether a couple should consider planning their estate in consideration of owing federal or state death taxes. Careful couples should also consider what should happen to any annuities, retirement accounts, and the like, they should own upon their death. In assembling an estate plan, couples also need to think very carefully about what may happen to each spouse as that spouse grows older and may not be able to take care of basic needs during the last stages of life. Thoughtful attorneys should aid their married clients in making practical solutions for passing wealth easily to the next generation.

This course is co-sponsored by Wolters Kluwer.

Key topics to be discussed:

  • Discussion of Instruments often used in Estate Planning
  • Gift Planning and Taxation
  • Revocable Trusts
  • Basic Business Planning
  • Planning in Consideration of Partnerships
  • Estate Taxation of Married Couples; Portability
  • Disclaiming Property
  • Planning with Retirement Benefits
  • Life Insurance Planning
  • Charitable Giving

 
Date / Time: August 15, 2017

  • 2:00 pm – 4:00 pm Eastern
  • 1:00 pm – 3:00 pm Central
  • 12:00 pm – 2:00 pm Mountain
  • 11:00 am – 1:00 pm Pacific

 
Choose a format:

  • Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
  • On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

 
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Clear

Re-Broadcast on August 15, 2017

antar-jonesAntar P. Jones is the founder of the Law Office of Antar P. Jones, PLLC, located in Brooklyn, New York. His practice concerns, among other things, advising fiduciaries and successful individuals concerning income and estate taxation matters.

Mr. Jones’ practice involves many complex post mortem taxation issues. In addition to having advised clients regarding insurance trusts, Mr. Jones has advised fiduciaries on taxation matters concerning how living trusts are taxed once the grantor has passed. Also, Mr. Jones has done extensive work concerning the annuity reporting requirements of Qualified Domestic Trusts in addition to how specifically marital deductions operate with respect to such trusts where there is a foreign spouse from a country that has a tax treaty with the United States.

Antar recently represented a beneficiary of several trusts that had been in existence for about forty years until they were subsequently decanted. In that matter, Mr. Jones protected the rights of his ward by careful review of the tax returns of two of those trusts. Mr. Jones also represents clients in United States Tax Court and before the Internal Revenue Service.

Antar received his LL.M in Taxation from the Graduate Program in Taxation at New York Law School, where he received the “A” grade in Partnership Taxation and Business Succession Planning. Mr. Jones has presented at many speaking engagements on taxation and trusts and estates matters. He has presented continuing legal education seminars on estate administration before the New York State Bar Association and the Brooklyn Bar Association.

He presented a speech entitled “What Happens When It Happens” at the NHS of East Flatbush in May, 2013. Mr. Jones has co-presented a speech and conversation entitled “Tax Issues Concerning LLC’s” before the New York City Bar Association Small Law Firms Committee, as well. In November, 2011, Mr. Jones published “Providing Capital to Entities or Individuals That Go Bust” on Complinet.com, a website owned by Thomson Reuters. Mr. Jones received an acknowledgment for his work on the textbook, Corporate Finance And Governance, Jeffrey J. Haas, Carolina Academic Press (3d ed. 2006).

Mr. Jones is a member of the New York State Bar Association, where he is active in the Estate and Trust Administration Committee of the Trusts and Estates Section. Mr. Jones volunteers as a pro bono attorney for the New York County Lawyers Association Tax Court Pro Bono Program.
In addition to managing his law practice, Mr. Jones enjoys studying French and playing the piano. Mr. Jones founded his local block association in Brooklyn, New York, where he currently acts as provisional president pending forthcoming elections. Before becoming an attorney, Mr. Jones had worked as a freelance pianist for about eleven years. Mr. Jones was privileged to act as a principal actor in the 1993 feature film entitled “Let’s Get Bizzee.”

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Section I. The Structure of the Estate Plan

Section II. Powers of Attorneys and Health Care Proxies

Section III. Estate Administration Issues

Section IV. Business Planning

Section V. General Considerations Concerning Federal Estate and Gift Taxation

Section VI. The Marital Deduction

Section VII. Qualified Terminable Interest Property

Section VIII. Generation Skipping Transfer Taxation

Section IX. Planning With Retirement Benefits

Section X. Life Insurance Planning
a) Irrevocable Life Insurance Trusts